School Escort - Employment Status?

justintime

Free Member
Apr 12, 2009
635
94
Ripon
One of my clients, a small taxi firm who I do bookkeeping for, has been paying someone as a school escort. This entails accompanying special needs children on their way to and from school whilst in the taxi.

He bills the Education Authority £15 a day which he pays to the person concerned.

Having just picked up on this I have raised the question of employment/self employment.

My client doesn't really want to employ her, due to all the legislation surrounding that, for what is effectively 2 hours a day term time.

I think it falls outside self employment because the times are fixed and the lady couldn't ask someone else to cover unless they were vetted by the Local Education Authority and a crb check undertaken.

I've had a look at IR35, could this be applicable? Basically he could pay her through paye with a fixed term contract to cover the school term.

Thoughts please.
 

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